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Disallowance of VAT expenses - Disallowance as...
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Jurisdiction powers to issue Reopening notice in...
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Entitlement to benefits of treaty exemption -...
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Assessment u/s 153C - inordinate delay in...
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Police Custody Petition - creating false GST...
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Validity of demand of GST including penalty -...
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Refund claim - rejection on the ground of time...
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Disallowance u/s 80P - claim disallowed u/sec....
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Validity of Reopening of assessment u/s 147 -...
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Mismatch in ITC Reporting - Non-payment of Tax on...
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Notification No. 35/2024, issued by the Central...
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Rectification of assessment orders to correct the...
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Rectification of assessment orders u/s 161 of DGST...
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Notification No. 24/2024 - Customs (N.T.),...
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Highlights / Annotations / Catch Notes For the Day 13
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Showing 351 to 400 of 2335 Records
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GST:
Detention of vehicle - Levy of tax with interest and penalty - mismatch between the registration number of the vehicle...
GST:
Applicability of CGST and SGST Tax Rate - composite supply of works contract - listed works executed for Andhra Pradesh...
I.Tax:
Exemption u/s 10B - High Court has committed a grave error in observing and holding that the requirement of furnishing...
I.Tax:
Application for Income tax settlement rejected u/s 245D - This court is of the view that the restrictive circumstances...
I.Tax:
Addition towards depreciation on JCB Machine - JCB machine was used for manual loading and unloading of the finished...
I.Tax:
Addition u/s 41(1) - Principal amount waived off by the bank which was utilized for trading activity is capital amount...
I.Tax:
Addition u/s 68 of share application money - once the assessee is able to prove that the money received by it was...
I.Tax:
Penalty u/s 221 r.w.s. 140A - default of non-payment of taxes on due date - Provisions of Section 140A (3) can apply...
I.Tax:
Validity of reopening of assessment u/s 147 - by the time, assessment order for the assessment year 2004-05 was passed...
I.Tax:
Unsecured loan u/s 68 - Bogus cash credits - where there is a statutory rebuttable presumption against the assessee, as...
I.Tax:
Addition on account of excess stock of jewellery found during survey - addition u/s 69A and not under Income from...
I.Tax:
Addition u/s 68 - bogus liability allegedly shown by the assessee - receipt of the shares on loan - It appears to us...
I.Tax:
Bad debts - the assessee has not satisfied the condition laid down in section 36(1)(vii) r.w.s. 36(2) - As per section...
Direct Taxes:
Benami Property Transaction - cross examination of witnesses - As in the absence of any provision of law as well as the...
Cus.:
Recovery of customs duty - warehoused goods - priority to recover dues - attachment of property - charge created by the...
S.Tax:
Consulting Engineer Service - there is no logic and/or reason to exclude a” body corporate” from the definition of...
C.Ex.:
Interest on demands made by the appellant during investigation - any deposits made if have not been confirmed as duty...
Indian Laws:
Contempt of Court - Considering the facts and circumstances on record and the facts that the Contemnor never showed any...
Indian Laws:
Dishonor of Cheque - the pre-condition of filing a complaint under Section 138 of the NI Act of sending a statutory...
I.Tax:
Control of income-tax authorities - U/s 118 of IT ACT 1961 - Specifies the income-tax authority or authorities as...
Co.Law:
Companies (Appointment and Qualification of Directors) Second Amendment, Rules, 2022 - independent director - Any...
I.Tax:
Compliance Check Functionality for Section 206AB & 206CCA of Income-tax Act 1961 - Higher TDS/TCS rate on the...
Co.Law:
Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2022. - Power of ROC to call...
DGFT:
Inclusion of agencies in Appendix 2G of Appendices and Aayat Niryat Forms of Foreign Trade Policy, 2015 20 in terms of...
DGFT:
Amendments in Chapter 5 of the Handbook of Procedures 2015-20, related to Export Promotion Capital Goods Scheme to...
I.Tax:
Validity of Ex-parte order without considering the merit of the case - principles of natural justice - Assessment u/s...
I.Tax:
On money receipts - additions based on the disclosure made before the Settlement Commission, however, the application...
I.Tax:
Penalty imposed u/s 271AAA - in course of search and seizure operation when the assessee came forward and offered...
I.Tax:
Disallowance of deduction claimed u/s 80P - As it is clear from the byelaws and particularly primary objects and...
I.Tax:
Interest expenses u/s 36(1)(iii) - Addition of interest component considering that there is no commercial expediency in...
Cus.:
Demand of Interest and penalty on amount already recovered towards duty foregone - advance licence scheme - There can...
C.Ex.:
Extended period of limitation - demand of duty - it is settled legal principle as laid down by the Hon’ble Supreme...
GST:
Disbursal of refund amount - action of withholding of the petitioner/assessee’s claim of refund in question by the...
GST:
Validity of refund order - Failure to get Certificate of Export in time - the revisional authority passed an order...
I.Tax:
Validity of Faceless Assessment Order - The impugned order does not indicate the reason for not granting such...
I.Tax:
Penalty u/s 271B - non-compliance of the provisions of sec. 44AB - delay in filing the tax audit report - The reasons...
Cus.:
Confiscation of improperly imported consignment - import of natural rubber RSS3 - restriction on import - Private...
Co.Law:
Punishment for contempt of orders of this Tribunal - the Respondents had no right under the compromise memo not to...
IBC:
Recovery of outstanding amounts - NPA - Forum Shopping - It is a settled law that the practice of Forum Shopping be...
IBC:
Suspension of initiation of Corporate Insolvency Resolution Process - time limitation - Section 10A of the IBC, 2016 -...
S.Tax:
CENVAT Credit - Service Tax paid on deposit insurance service provided by Deposit Insurance and Credit Guarantee...
C.Ex.:
Entitlement of interest on refund amount - relevant time for calculation of interest - In the present matter the time...
C.Ex.:
Valuation of Excisable Goods - scrap generated during the course of manufacture of tractor parts on job work basis -...
C.Ex.:
Reversal of CENVAT Credit - input services - generation of electricity which was captively used but some part thereof...
Indian Laws:
Dishonor of Cheque - insufficiency of funds - acquittal of the accused - The proviso to Section 138 of the Act affords...
SEBI:
Guidelines for seeking NOC by Stock Brokers / Clearing Members for setting up Wholly Owned Subsidiaries, Step Down...
SEBI:
Relaxation from compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements)...
I.Tax:
Implementation of the judgment of the Hon'ble Supreme Court [2022 (5) TMI 240 - SUPREME COURT] (Union of India v....
GST:
Anti-profiteering - power of suo moto investigation in terms of Rule 133 of the Central Goods and Service Tax Rules,...
GST:
Profiteering - supply of Monitors and TVs of screen size upto 32 inches - benefit of reduction in GST rate was not...
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Quick Updates:
H
: The Trade Notice issued by the Commissioner of Customs introduces sign...
F
: Adhoc demand of GST on indirect expenses in GST scrutiny
F
: When is Credit taken?
F
: E-WAY BILL APPLICABILITY IN CASE OF WASTE AND SCRAP OF FURNITURE AND C...
H
: The Tribunal meticulously analyzed each issue, heavily relying on prec...
T
: Navigating the Bounds of Tax Law: Supreme Courts Verdict on Section 15...
T
: The Delhi High Courts Guiding Light on Post-Search Tax Assessments: Ap...
T
: Navigating Legal and Procedural Hurdles: A Charitable Institutions Que...
C
: Notification of the procedure for General Authorisation for Export of ...
C
: Notification of procedure for General Authorisation for Export of Tele...
H
: The Income-tax (Fifth Amendment) Rules, 2024, introduced through this ...
H
: The DGFT issued Public Notice No. 53/2023, notifying the procedure for...
H
: The Public Notice No. 52/2023 issued by the DGFT introduces a procedur...
N
: Income-tax (Fifth Amendment) Rules, 2024
A
: Assessment Order issued without taking into consideration reply filed ...
A
: PRESUMPTIVE TAXATION FOR BUSINESS OF PLYING OR HIRING OR LEASING GOODS...
A
: Assessee is entitled to interest from the date immediately after the e...
H
: Seeking grant of regular bail u/s 439 of CrPC - Offence punishable u/s...
H
: Seeking to revoke the cancellation of GST registration - The petitione...
H
: Validity Of Show cause notice - The case pertains to a dealer of woven...
H
: Validity of Tax demand - Non consideration of reply submitted by the p...
H
: Violation of Principles of natural justice - The High Court, upon exam...
H
: Proper officer - Jurisdiction of Initiate investigation proceedings by...
H
: Seeking refund of amount deposited - department coerced to deposit the...
H
: Seeks to refund the GST - deposited against the non-migrated GST - The...
H
: Availment of wrongful credit - bonafide mistake - The High Court obser...
H
: In the case before the Calcutta High Court, the petitioner sought reli...
A
: GST demand cannot be raised based on figures in Profit and Loss Account
A
: PRESUMPTIVE TAXATION FOR BUSINESS
A
: Navigating the Complex Waters of Harmonized System Classification: A T...
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